Common use of Actions Taken Under the Program Clause in Contracts

Actions Taken Under the Program. The actions taken by the Borrower under the Program include the following: 1. The Borrower has taken the following actions to improve the SIUBEN beneficiary database for CCT Solidaridad and other social programs: JCE and the Social Cabinet, through its SIUBEN unit, have shared JCE’s and SIUBEN’s respective databases (including lists of citizens with proper identity documentation and of poor households eligible for social programs, respectively), as evidenced by a letter from JCE to SIUBEN dated March 31, 2009. The Social Cabinet has approved an action plan for the recertification of SIUBEN, including the recertification of SIUBEN registered households and the incorporation of households living in poor areas that were not interviewed in the previous data collection, as evidenced by the Memorandum of July 31, 2009 from the Social Cabinet to the Secretariat of State of Finance attaching the said action plan. The Borrower has taken the following action to implement its Universal Health Insurance Law, providing for the financing of the Borrower’s Subsidized Regime: The Borrower has included in its 2009 budget sufficient resources to finance FHI capitations for all individuals enrolled in the Subsidized Regime at the end of 2008, as evidenced by volume I of the annexes to the Borrower’s Budget Law (Ley No. 498-08 que aprueba el Presupuesto de Ingresos y Gastos Públicos para el año 2009 y su Addendum). The Borrower has taken the following actions to reduce the fiscal burden created by the losses of the electricity sector: (a) The Electricity Superintendency has increased the average electricity tariff paid by users by 12.25 percent between May and July 2009 and simplified the tariff structure for residential customers from eight to four blocks, as evidenced by Electricity Superintendency Resolutions SIE-44-2009, dated May 29, 2009, and SIE-47-2009, dated June 29, 2009. (b) The Electricity Superintendency has reduced the ceiling for subsidized tariffs from 700 kWh per month to a maximum of 300 kWh per month, as evidenced by Electricity Superintendency Resolutions SIE-44-2009, dated May 29, 2009, and SIE-47-2009, dated June 29, 2009. (c) The Distribution Companies have improved their Cost Recovery Index (expressed as a 12-month moving average) from a level of 64 percent in December 2008 to a level of 66 percent in March 2009, as evidenced by letter No. CTR-1511/09-2009 from CDEEE’s Comptroller’s office dated September 29, 2009, together with the corresponding certified audited accounts of the Distribution Companies. (d) The Borrower has cleared all arrears owned to electricity generators and accumulated during 2008. Additionally and before September 18, 2009, the Borrower has paid an amount up to $100 million to reduce the arrears owed to the electricity generators and accumulated up to the end of June 2009, to an amount of $222 million, as evidenced by letter No. CTR-1510/09-2009 from the CDEEE Comptroller’s office dated September 30, 2009. The Borrower has taken the following actions to achieve a better targeting of social and other expenditures: The Borrower has eliminated the universal subsidy for liquefied gas and replaced it by a new subsidy as part of CCT Solidaridad (BONOGAS) targeted to those individuals meeting the SIUBEN criteria or working in the transport sector, as evidenced by SEIC Resolutions No. 95., dated September 26, 2008, and No. 96, dated October 3, 2008 and by Social Cabinet Resolution No. 03-09, dated March 15, 2009. The Borrower has adopted a decree providing for the end of the PRA and its related subsidies based on geographic criteria, as evidenced by Presidential Decree 421-09, dated May 30, 2009. The Borrower has taken the following action to enhance transparency about the efficiency and distributional effects of its tax policies: The Borrower included as an annex to its 2009 budget an analysis and an estimation of the costs of the exceptions to its taxes on domestic and international transactions, as evidenced by the appendix entitled “Estimation of the 2009 tax expenditures for the Dominican Republic” (Estimación de Gastos Tributarios del Año 2009 para República Dominicana) to the Borrower’s Budget Law (Ley No. 498-08 que aprueba el Presupuesto de Ingresos y Gastos Públicos para el año 2009 y su Addendum).

Actions Taken Under the Program. The actions taken by the Borrower Recipient under the Program include the following:: To improve taxpayer compliance, the Recipient has: (i) approved a plan to strengthen the large taxpayer unit within DEI, as evidenced by Agreement DEI SG 118-2011, dated May 16, 2011, and published in the Recipient’s Official Gazette on October 25, 2011; and (ii) approved a registry of large taxpayers, as evidenced by Agreement DEI SG 043-2011, dated March 18, 2011, and published in the Recipient’s Official Gazette on June 25, 2011. 1(a) To reduce the actuarial deficits of the public pension systems, the Recipient has: (i) submitted to Congress, for approval thereof, a xxxx of law to reform INPREMA’s pension system, as evidenced by acknowledgement (Xxxxxxxxxx) signed by the first secretary of the Congress, dated November 28, 2011; and (ii) submitted to Congress, for approval thereof, a xxxx of law to reform INJUPEMP’s pension system, as evidenced by acknowledgement (Xxxxxxxxxx) signed by the first secretary of the Congress, dated April 26, 2011. (b) To regularize the pension regime for the PROHECO teachers, the Recipient has formalized the incorporation of the PROHECO teachers to the INPREMA pension system as of the date each said teacher was appointed, as evidenced by: (i) agreement signed among SEFIN, SE and INPREMA (Convenio de Afiliación), dated October 27, 2011; and (ii) agreement signed between SEFIN and INPREMA to cancel the Recipient’s debt to INPREMA with respect to teachers’ and employers’ contributions (Convenio de Cancelación de Deuda), dated October 27, 2011. (c) To strengthen the financial situation of IHSS, the Recipient has increased the maximum salary subject to contribution to IHSS, as evidenced by Resolution SOJD No. The Borrower 02-29-03-2011, and published in the Official Gazette on June 17, 2011. (a) To ensure equity of salary increases for all public servants, the Recipient has taken submitted to Congress, for approval thereof, a xxxx of law to establish a uniform pay adjustment methodology for all said public servants, as evidenced by acknowledgement (Xxxxxxxxxx) signed by the following actions to improve first secretary of the SIUBEN beneficiary Congress, dated October 28, 2011. To strengthen the monitoring of the teacher’s payroll, the Recipient has: Established a single database (SIARH-SIAFI) which accounts for CCT Solidaridad over 80 percent of the Recipient’s public servants and other social programs: JCE and the Social Cabinet, through its SIUBEN unit, have shared JCE’s and SIUBEN’s respective databases (including lists of citizens with proper identity documentation and of poor households eligible for social programs, respectively)includes all teachers, as evidenced by a letter from JCE to SIUBEN the Minister of SEFIN, dated March 31October 27, 2009. The Social Cabinet has approved an action plan for the recertification of SIUBEN, including the recertification of SIUBEN registered households 2011; created a payroll management and the incorporation of households living in poor areas that were not interviewed in the previous data collectioncontrol unit within SEFIN, as evidenced by the Memorandum of July 31Executive Decree PCM-006-2011, 2009 from the Social Cabinet to the Secretariat of State of Finance attaching the said action plan. The Borrower has taken the following action to implement its Universal Health Insurance Lawdated February 8, providing for the financing of the Borrower’s Subsidized Regime: The Borrower has included in its 2009 budget sufficient resources to finance FHI capitations for all individuals enrolled 2011, and published in the Subsidized Regime at Official Gazette on March 22, 2011; and approved a consolidated set of norms regulating human resource management processes in the end of 2008education sector (Normas Unificadas Aplicables a la Gestión de Recursos Humanos Docentes), as evidenced by volume I Executive Agreement No 032-2011, date October 25, 2011, and published in the Official Gazette on October 25, 2011. To support the prevention of crime and violence and achieve the annexes to Recipient's development and poverty reduction objectives, the Borrower’s Budget Law (Ley No. 498-08 que aprueba el Presupuesto de Ingresos y Gastos Públicos para el año 2009 y su Addendum). The Borrower has taken the following actions to reduce the fiscal burden created by the losses of the electricity sector: Recipient has: (a) The Electricity Superintendency has increased the average electricity tariff paid by users by 12.25 percent between May adopted a violence prevention strategy of proposed programs focused on: youth at risk, alternative conflict resolution, road safety, and July 2009 and simplified the tariff structure for residential customers from eight to four blockscitizenship building, as evidenced by Electricity Superintendency Resolutions SIE-44Decree No. PCM 057-20092011, dated May 29September 6, 20092011, published in the Official Gazette on October 1, 2011; and SIE-47-2009, dated June 29, 2009. (b) The Electricity Superintendency has reduced created the ceiling for subsidized tariffs from 700 kWh per month to a maximum of 300 kWh per monthNational Citizen Security Council, as evidenced by Electricity Superintendency Resolutions SIE-44-2009, dated May 29, 2009, and SIE-47-2009, dated June 29, 2009. (c) The Distribution Companies have improved their Cost Recovery Index (expressed as a 12-month moving average) from a level of 64 percent in December 2008 to a level of 66 percent in March 2009, as evidenced by letter Decree No. CTR-1511/09003-2009 from CDEEE’s Comptroller’s office dated September 29, 2009, together with the corresponding certified audited accounts of the Distribution Companies. (d) The Borrower has cleared all arrears owned to electricity generators and accumulated during 2008. Additionally and before September 18, 2009, the Borrower has paid an amount up to $100 million to reduce the arrears owed to the electricity generators and accumulated up to the end of June 2009, to an amount of $222 million, as evidenced by letter No. CTR-1510/09-2009 from the CDEEE Comptroller’s office dated September 30, 2009. The Borrower has taken the following actions to achieve a better targeting of social and other expenditures: The Borrower has eliminated the universal subsidy for liquefied gas and replaced it by a new subsidy as part of CCT Solidaridad (BONOGAS) targeted to those individuals meeting the SIUBEN criteria or working in the transport sector, as evidenced by SEIC Resolutions No. 95., dated September 26, 2008, and No. 962011, dated October 318, 2008 and by Social Cabinet Resolution No. 03-092011, dated March 15published in the Official Gazette on October 20, 2009. The Borrower has adopted a decree providing for the end of the PRA and its related subsidies based on geographic criteria, as evidenced by Presidential Decree 421-09, dated May 30, 2009. The Borrower has taken the following action to enhance transparency about the efficiency and distributional effects of its tax policies: The Borrower included as an annex to its 2009 budget an analysis and an estimation of the costs of the exceptions to its taxes on domestic and international transactions, as evidenced by the appendix entitled “Estimation of the 2009 tax expenditures for the Dominican Republic” (Estimación de Gastos Tributarios del Año 2009 para República Dominicana) to the Borrower’s Budget Law (Ley No. 498-08 que aprueba el Presupuesto de Ingresos y Gastos Públicos para el año 2009 y su Addendum)2011.

Actions Taken Under the Program. The actions taken by the Borrower under the Program include the following: 1. The Borrower has taken improved customs effectiveness by adopting various measures (including, inter alia, the following actions creation of the Despacho Aduaneiro Expresso (Linha Azul) pursuant to improve the SIUBEN beneficiary database for CCT Solidaridad and other social programs: JCE and the Social CabinetInstrução Normativa SRF No. 476, through its SIUBEN unitof December 13, have shared JCE’s and SIUBEN’s respective databases (including lists of citizens with proper identity documentation and of poor households eligible for social programs, respectively)2004, as evidenced published in the Borrower’s Official Gazette on December 15, 2004) that the Bank is satisfied have cumulatively had the effect of reducing: (a) the ratio (expressed as a percentage) of cargoes inspected by a letter customs officials (“selectivity level”) from JCE 40% to SIUBEN dated March 31, 2009. The Social Cabinet has approved an action plan 30%; and (b) the average net time for the recertification clearance of SIUBEN, including the recertification of SIUBEN registered households and the incorporation of households living in poor areas that were not interviewed in the previous data collection, as evidenced cargoes by the Memorandum of July 31, 2009 from the Social Cabinet to the Secretariat of State of Finance attaching the said action plancustoms officials (“average net release time”) by 20%. 2. The Borrower has taken the following action to implement its Universal Health Insurance Law, providing reduced port costs and delays by establishing priorities for the financing of national policy on port infrastructure, including, inter alia, by adopting the Agenda Portos, through the issuance by the Borrower’s Subsidized Regime: The Borrower has included in its 2009 budget sufficient resources to finance FHI capitations for all individuals enrolled in the Subsidized Regime at the end Minister of 2008Transport (Ministro de Estado dos Transportes) of Portaria GM No. 495/2004, of November 16, 2004, as evidenced by volume I of the annexes to published in the Borrower’s Budget Law (Ley No. 498-08 que aprueba el Presupuesto de Ingresos y Gastos Públicos para el año 2009 y su Addendum)Official Gazette on November 17, 2004. 3. The Borrower has taken reduced transport costs on the federal road network by providing for the maintenance and rehabilitation of 30% of the federal road network for the period from January 2005 to and including December 2005 through the awarding of output-based contracts, as evidenced in the letter dated April 19, 2006 from the Borrower’s Ministry of Transportation (Ministério de Transportes) to the Bank. 4. The Borrower has fostered multi-modal transport by completing the geographical restructuring of railway concessions in the Borrower’s territory, through, inter alia, the following actions to reduce the fiscal burden created resolutions issued by the losses Borrower’s National Land Transport Agency (Agência Nacional de Transportes Terrestres): Resolution No. 1009, of June 28, 2005, as published in the electricity sectorBorrower’s Official Gazette on July 8, 2005; Resolution No. 1010, of June 28, 2005, as published in the Borrower’s Official Gazette on July 8, 2005; and Resolution No. 1011, of June 28, 2005, as published in the Borrower’s Official Gazette on July 8, 2005. 5. The Borrower has strengthened the regulation of infrastructure by: (a) The Electricity Superintendency has increased adopting general rules for bidding and contracting procedures for public-private partnerships in public administration, at the average electricity tariff paid by users by 12.25 percent between May federal, state, Federal District and July 2009 and simplified municipal levels through the tariff structure for residential customers from eight to four blocksenactment of the Borrower’s Law No. 11,079, of December 30, 2004, as evidenced by Electricity Superintendency Resolutions SIE-44-2009published in the Borrower’s Official Gazette on December 31, dated May 29, 2009, and SIE-47-2009, dated June 29, 2009.2004; and (b) The Electricity Superintendency has reduced creating staff positions and career development plans for staff of regulatory agencies through the ceiling for subsidized tariffs from 700 kWh per month to a maximum enactment of 300 kWh per monththe Borrower’s Law No. 10,871, of May 20, 2004, as evidenced by Electricity Superintendency Resolutions SIE-44-2009published in the Borrower’s Official Gazette on May 21, dated May 29, 20092004, and SIE-47-2009as amended by the Borrower’s Law No. 11,094, dated June 29of January 13, 20092005, as published in the Borrower’s Official Gazette on January 14, 2005 and as corrected in the Borrower’s Official Gazette on January 17, 2005. (c) The Distribution Companies have improved their Cost Recovery Index (expressed as a 12-month moving average) from a level of 64 percent in December 2008 to a level of 66 percent in March 2009, as evidenced by letter No. CTR-1511/09-2009 from CDEEE’s Comptroller’s office dated September 29, 2009, together with the corresponding certified audited accounts of the Distribution Companies. (d) The Borrower has cleared all arrears owned to electricity generators and accumulated during 2008. Additionally and before September 18, 2009, the Borrower has paid an amount up to $100 million to reduce the arrears owed to the electricity generators and accumulated up to the end of June 2009, to an amount of $222 million, as evidenced by letter No. CTR-1510/09-2009 from the CDEEE Comptroller’s office dated September 30, 20096. The Borrower has taken facilitated the following actions to achieve a better targeting entry and exit of social and other expenditures: The Borrower has eliminated the universal subsidy for liquefied gas and replaced it by businesses by: (a) adopting a new subsidy bankruptcy law through the enactment of the Borrower’s Law No. 11,101, of February 9, 2005, as part of CCT Solidaridad (BONOGAS) targeted to those individuals meeting the SIUBEN criteria or working published in the transport sectorBorrower’s Official Gazette on February 9, 2005; and (b) amending its national tax system to, inter alia, authorize the establishment of a unified tax collection system, at the federal, state, Federal District and municipal levels, for micro and small enterprises through the enactment of the Borrower’s Constitutional Amendment No. 42, on December 19, 2003, as evidenced by SEIC Resolutions No. 95published in the Borrower’s Official Gazette on December 31, 2003., dated September 26, 2008, and No. 96, dated October 3, 2008 and by Social Cabinet Resolution No. 03-09, dated March 15, 2009 7. The Borrower has adopted a decree providing for simplified the end entry and operation of businesses by exempting legal entities that are defined as exporters from the payment of taxes on the sale or importation of machinery, apparatus, instruments and equipment under the PIS/Pasep and Contribuição para o Financiamento da Seguridade Social - Cofins tax regimes through the enactment of the PRA and its related subsidies based on geographic criteriaBorrower’s Law No. 11,196, of November 21, 2005, as evidenced by Presidential Decree 421-09published in the Borrower’s Official Gazette on November 22, dated May 30, 20092005. 8. The Borrower has taken improved the following action judicial enforcement of contracts by: (a) amending its Federal Constitution to enhance transparency about create the efficiency National Council of Justice (Conselho Nacional de Justiça) and distributional effects to make certain decisions of its tax policies: the Borrower’s Supreme Federal Court (Supremo Tribunal Federal) binding (súmula vinculante) on other organs of the judiciary through the enactment of the Borrower’s Constitutional Amendment No. 45, on December 30, 2004, as published in the Borrower’s Official Gazette on December 31, 2004; and (b) amending certain provisions of the Borrower’s Code of Civil Procedure (Código de Processo Civil) (Xxxxxxxx’s Law No. 5,869, of January 11, 1973) to revise the review of appeals stated in the record and interlocutory appeals (agravos retido e de instrumento) through the enactment of Borrower’s Bill of Law No. 11,187, of October 19, 2005, as published in the Borrower’s Official Gazette on October 20, 2005. 9. The Borrower included as an annex has addressed the need for sound financial legislation, system risk control and competition by: (a) having the Central Bank contract a consulting firm to its 2009 budget an analysis and an estimation prepare a study evaluating the residual risks in the Borrower’s payments system (the “Payments System Risk Evaluation”) that was completed to the Bank’s satisfaction in October 2004; and (b) reporting on certain aspects of the costs Payments System Risk Evaluation and providing a blueprint for the second phase of reforms of the exceptions to its taxes on domestic and international transactions, as evidenced by retail payments system in the appendix entitled “Estimation written report of the 2009 tax expenditures for Central Bank’s Department of Banking Operations and Payment Systems (Departamento de Operações Báncarias e de Sistema de Pagamentos) entitled Diagnóstico do Sistema de Pagamentos de Varejo do Brasil, dated May 2005. 10. The Borrower has mobilized long-term resources in the Dominican Republic” insurance sector by proposing to reform the reinsurance market though Xxxxxxxx’s Proposed Complementary Law (Estimación Projeto de Gastos Tributarios del Año 2009 para República DominicanaLei Complementar) No. PLP 249/2005, which was submitted to the Borrower’s Budget Law (Ley Congress on March 9, 2005. 11. The Borrower has improved efficient access to financial services for the poor and small and medium-size enterprises by authorizing voluntary payroll deductions for the repayment of certain loans to civil servants and retirees and pensioners of the Borrower’s Federal Executive Branch through the enactment of Xxxxxxxx’s Decree No. 498-08 que aprueba el Presupuesto de Ingresos y Gastos Públicos para el año 2009 y su Addendum).4,961, of January 20, 2004, as published in the Borrower’s Official Gazette on January 21,

Actions Taken Under the Program. The actions taken by the Borrower under the Program include the following: 1. The Borrower has taken amended Law No. 133/2008 on Ajutor Social to implement a Case Management Approach for identifying and assessing the following actions needs of the beneficiaries and provide access to services that respond to their needs, as evidenced by Law No. LP23/2024, dated February 15, 2024, and published in the Official Gazette on February 22, 2024. 2. The Borrower has amended the Labor Code to: (i) increase flexibility on hiring (a) Youth Workers for Light Tasks and (b) refugees to perform temporary or permanent tasks; and (ii) remove restrictions on the employment of pregnant women, including for the offering of work during non-working holidays, weekends, or night shifts by allowing such employment at the request of women who meet the requirements, as evidenced by Art. I of Law No. LP46/2024 dated March 14, 2024, and published in the Official Gazette on March 18, 2024. 3. The Borrower has enacted amendments to the Energy Vulnerability Reduction Fund legislation to (i) improve the SIUBEN beneficiary database targeting through the introduction of two additional energy vulnerability categories, as evidenced by Law No. 261/2023, dated August 17, 2023, and published in the Official Gazette on September 15, 2023, and (ii) introduce a monetized benefit for CCT Solidaridad households categorized with very high or extreme energy vulnerability, as evidenced by Government Decision No. HG920/2023, dated November 22, 2023, and other social programspublished in the Official Gazette on November 24, 2023. 4. The Borrower has enacted amendments to the Competition Law to: JCE (i) establish the independence of the Competition Council and allocate the Social Cabinetnecessary resources to implement its mandate; (ii) increase the notification threshold to focus on important mergers and acquisitions; (iii) strengthen investigation capacity with better tools to collect direct evidence of violations; (iv) increase the maximum amount of fines for anticompetitive behavior; and (v) strengthen procedural fairness and protect the privacy of confidential information in legal proceedings, as evidenced by LP199/2023 dated July 25, 2023 and published in the Official Gazette on September 15, 2023. 5. The Borrower has amended the State Aid Law to: (i) increase the ceiling amount for De Minimis Aid, which is not subject to notification to the Competition Council; (ii) introduce a simplified notification procedure for selected state aid; and (iii) enhance transparency by establishing the publication of the decisions of the Competition Council as of public interest and defining information that cannot be treated as confidential, as evidenced by Law No. 341 dated November 24, 2023 and published in the Official Gazette on December 13, 2023. 6. The Borrower has enhanced governance and competition in the energy sector through: (i) achieving provisional unbundling of the gas transmission, as evidenced by amendments to the Natural Gas Law approved through its SIUBEN unitLP201/2023 on June 26, have shared JCE2023, and ANRE’s Decision No. 434, dated July 7, 2023 and SIUBENpublished in ANRE’s respective databases official website, and XXXX’s Decision No. 70, dated February 16, 2024 and published in ANRE’s official website; (including lists ii) approving amendments to the Electricity Law to align it with the EU Regulation of citizens with proper identity documentation Energy Market Integrity and of poor households eligible for social programs, respectivelyTransparency (“REMIT”), as evidenced by a letter from JCE to SIUBEN Article IV of Law No. 414/2023, dated March 31December 22, 2009. The Social Cabinet has approved an action plan for the recertification of SIUBEN, including the recertification of SIUBEN registered households 2023 and the incorporation of households living in poor areas that were not interviewed published in the previous data collectionOfficial Gazette on December 23, 2023; and (iii) has introduced reforms regarding corporate governance and financial sustainability that led to the certification as independent electricity transmission system operator of Moldelectrica, as evidenced by ANRE Decision No. 447, dated July 11, 2023, and published in the Memorandum of Official Gazette on July 3117, 2009 from 2023. 7. The Borrower, through the Social Cabinet Banking Sector Deposit Guarantee Fund (“FGDSB”) has: (i) issued regulations establishing the reporting requirements for member banks based on the methodology for calculating regular contributions to be paid by banks to FGDSB; (ii) issued regulations on the requirements for member banks and the FGDSB to provide information on the deposit guarantee scheme to the Secretariat of State of Finance attaching the said action plan. The Borrower has taken the following action to implement its Universal Health Insurance Law, providing for the financing of the Borrower’s Subsidized Regime: The Borrower has included in its 2009 budget sufficient resources to finance FHI capitations for all individuals enrolled in the Subsidized Regime at the end of 2008, as evidenced by volume I of the annexes to the Borrower’s Budget Law (Ley No. 498-08 que aprueba el Presupuesto de Ingresos y Gastos Públicos para el año 2009 y su Addendum). The Borrower has taken the following actions to reduce the fiscal burden created by the losses of the electricity sector: (a) The Electricity Superintendency has increased the average electricity tariff paid by users by 12.25 percent between May and July 2009 and simplified the tariff structure for residential customers from eight to four blocks, as evidenced by Electricity Superintendency Resolutions SIE-44-2009, dated May 29, 2009, and SIE-47-2009, dated June 29, 2009. (b) The Electricity Superintendency has reduced the ceiling for subsidized tariffs from 700 kWh per month to a maximum of 300 kWh per month, as evidenced by Electricity Superintendency Resolutions SIE-44-2009, dated May 29, 2009, and SIE-47-2009, dated June 29, 2009. (c) The Distribution Companies have improved their Cost Recovery Index (expressed as a 12-month moving average) from a level of 64 percent in December 2008 to a level of 66 percent in March 2009, as evidenced by letter No. CTR-1511/09-2009 from CDEEE’s Comptroller’s office dated September 29, 2009, together with the corresponding certified audited accounts of the Distribution Companies. (d) The Borrower has cleared all arrears owned to electricity generators and accumulated during 2008. Additionally and before September 18, 2009, the Borrower has paid an amount up to $100 million to reduce the arrears owed to the electricity generators and accumulated up to the end of June 2009, to an amount of $222 million, as evidenced by letter No. CTR-1510/09-2009 from the CDEEE Comptroller’s office dated September 30, 2009. The Borrower has taken the following actions to achieve a better targeting of social and other expenditures: The Borrower has eliminated the universal subsidy for liquefied gas and replaced it by a new subsidy as part of CCT Solidaridad (BONOGAS) targeted to those individuals meeting the SIUBEN criteria or working in the transport sector, as evidenced by SEIC Resolutions No. 95., dated September 26, 2008, and No. 96, dated October 3, 2008 and by Social Cabinet Resolution No. 03-09, dated March 15, 2009. The Borrower has adopted a decree providing for the end of the PRA and its related subsidies based on geographic criteria, as evidenced by Presidential Decree 421-09, dated May 30, 2009. The Borrower has taken the following action to enhance transparency about the efficiency and distributional effects of its tax policies: The Borrower included as an annex to its 2009 budget an analysis and an estimation of the costs of the exceptions to its taxes on domestic and international transactions, as evidenced by the appendix entitled “Estimation of the 2009 tax expenditures for the Dominican Republic” (Estimación de Gastos Tributarios del Año 2009 para República Dominicana) to the Borrower’s Budget Law (Ley No. 498-08 que aprueba el Presupuesto de Ingresos y Gastos Públicos para el año 2009 y su Addendum).public; and